Abu Dhabi
Corporate tax registration in Abu Dhabi
Every Abu Dhabi company must register for corporate tax. That includes mainland companies, companies in ADGM and companies in other free zones. Registration is made once per legal entity on EmaraTax, the FTA portal, and the rules are the same as in every other emirate.
The Abu Dhabi difference is mainly about structure. ADGM companies follow their own companies law, and many Abu Dhabi businesses sit inside larger groups. Both affect what you should plan for when you register.
Deadlines and the penalty
Companies incorporated on or after 1 March 2024
Register within 3 months of incorporation. This includes free-zone and ADGM companies.
Foreign companies managed in Abu Dhabi
A foreign company managed and controlled in the UAE has 3 months from the end of its financial year.
Companies that existed before 1 March 2024
Their deadlines depended on the licence month and all passed by 31 December 2024. If you have not registered yet, do it now.
Late registration
The penalty is AED 10,000.
ADGM and other free-zone companies
Registering does not give you 0%. A free-zone company pays 0% on qualifying income only as a Qualifying Free Zone Person. The conditions include adequate substance in the zone, qualifying income, transfer pricing compliance, the de minimis test and audited IFRS financial statements. ADGM published guidance in August 2025 confirming that a QFZP in ADGM needs audited accounts.
So if you register an ADGM company and plan to claim QFZP status, budget for an audit in Abu Dhabi from the first year.
Groups and related parties
Many Abu Dhabi companies belong to groups. Two things to raise with the firm when you register:
- Whether a tax group makes sense. A tax group must prepare audited aggregated financial statements.
- Your related-party transactions. A transfer pricing disclosure form is filed with the return when they total more than AED 40m, and a Master File and Local File are needed at AED 200m revenue or more, or in an MNE group with AED 3.15bn or more.
What to prepare
- Trade licence from your Abu Dhabi authority, or your ADGM registration
- Articles of association and details of owners and managers
- Passport and Emirates ID copies for the authorised signatory
- Your financial year-end
- Group chart, if the company has related companies
See the full corporate tax registration page for the step-by-step process.
FAQ
My ADGM holding company has no revenue. Must it register?
Yes. Every juridical person in scope must register, including free-zone companies, whatever their income.
Can an Abu Dhabi company use Small Business Relief?
A resident company with revenue of no more than AED 3m may elect it for tax periods ending on or before 31 December 2029. If your company is in a free zone and plans to claim Qualifying Free Zone Person status, ask a firm which route fits.
Who can register on my behalf?
You can do it yourself on EmaraTax. Anyone acting for you before the FTA should be an FTA-registered tax agent linked to a registered tax agency. Your own responsibility stays with you.
What comes after registration?
A return within 9 months of each year-end. See corporate tax filing and the corporate tax guide.
Get quotes for corporate tax registration in Abu Dhabi
Tell us your licence type, year-end and group structure. Up to three licensed tax firms will contact you.